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Simon wrote this as a thinly veiled message to Art Garfunkel, referencing a specific incident where Garfunkel went to Mexico to act in the film Catch-22. Simon was left alone in New York writing songs for Bridge over Troubled Water, hence the lonely feelings of "The Only Living Boy in New York." Simon refers to Garfunkel in the song as "Tom", alluding to their early days when they were called Tom and Jerry, and encourages him to "let your honesty shine . . . like it shines on me".[1] The background vocals feature both Garfunkel and Simon recorded together in an echo chamber, multi-tracked around eight times.[2]